[Federal Register Volume 82, Number 110 (Friday, June 9, 2017)]
[Notices]
[Pages 26837-26840]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-11984]
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DEPARTMENT OF THE TREASURY
Alcohol and Tobacco Tax and Trade Bureau
[Docket No. TTB-2017-0003]
Proposed Information Collections; Comment Request (No. 64)
AGENCY: Alcohol and Tobacco Tax and Trade Bureau (TTB); Treasury.
ACTION: Notice and request for comments.
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SUMMARY: As part of our continuing effort to reduce paperwork and
respondent burden, and as required by the Paperwork Reduction Act of
1995, we invite comments on the proposed or continuing information
collections listed below in this notice.
DATES: We must receive your written comments on or before August 8,
2017.
ADDRESSES: As described below, you may send comments on the information
collections listed in this document using the ``Regulations.gov''
online comment form for this document, or you may send written comments
via U.S. mail or hand delivery. TTB no longer accepts public comments
via email or fax.
http://www.regulations.gov: Use the comment form for this
document posted within Docket No. TTB-2017-0003 on ``Regulations.gov,''
the Federal e-rulemaking portal, to submit comments via the Internet;
U.S. Mail: Michael Hoover, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW.,
Box 12, Washington, DC 20005.
Hand Delivery/Courier in Lieu of Mail: Michael Hoover,
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400,
Washington, DC 20005.
Please submit separate comments for each specific information
collection listed in this document. You must reference the information
collection's title, form or recordkeeping requirement number, and OMB
number (if any) in your comment.
You may view copies of this document, the information collections
listed in it and any associated instructions, and all comments received
in response to this document within Docket No. TTB-2017-0003 at https:/
/
[[Page 26838]]
www.regulations.gov. A link to that docket is posted on the TTB Web
site at https://www.ttb.gov/forms/comment-on-form.shtml. You may also
obtain paper copies of this document, the information collections
described in it and any associated instructions, and any comments
received in response to this document by contacting Michael Hoover at
the addresses or telephone number shown below.
FOR FURTHER INFORMATION CONTACT: Michael Hoover, Alcohol and Tobacco
Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005;
telephone (202) 453-1039, ext. 135; or email
[email protected] (please do not submit comments on this
notice to this email address).
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and its Alcohol and Tobacco Tax and
Trade Bureau (TTB), as part of a continuing effort to reduce paperwork
and respondent burden, invite the general public and other Federal
agencies to comment on the proposed or continuing information
collections listed below in this notice, as required by the Paperwork
Reduction Act of 1995 (44 U.S.C. 3501 et seq.).
Comments submitted in response to this notice will be included or
summarized in our request for Office of Management and Budget (OMB)
approval of the relevant information collection. All comments are part
of the public record and subject to disclosure. Please do not include
any confidential or inappropriate material in comments.
For each information collection listed below, we invite comments
on: (a) Whether the information collection is necessary for the proper
performance of the agency's functions, including whether the
information has practical utility; (b) the accuracy of the agency's
estimate of the information collection's burden; (c) ways to enhance
the quality, utility, and clarity of the information collected; (d)
ways to minimize the information collection's burden on respondents,
including through the use of automated collection techniques or other
forms of information technology; and (e) estimates of capital or start-
up costs and costs of operation, maintenance, and purchase of services
to provide the requested information.
Information Collections Open for Comment
Currently, we are seeking comments on the following information
collections (forms, recordkeeping requirements, or questionnaires):
Title: Letterhead Applications and Notices Filed by Brewers;
Brewer's Notice.
OMB Number: 1513-0005.
TTB Form Number: F 5130.10.
TTB Recordkeeping Number: REC 5130/2.
Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 5401
requires brewers to file a notice of intent to operate a brewery. Under
this authority, TTB requires brewery applicants to submit TTB F
5130.10, the Brewer's Notice, which collects information similar to
that collected on a permit application and, when approved by TTB, is a
brewer's authorization to operate. The brewer maintains the approved
Brewer's Notice and all associated documents at the brewery premises,
in complete and current condition, readily available for inspection by
an appropriate TTB officer. TTB regulations promulgated under the
authority of the IRC also require that brewers submit letterhead
applications or notices to conduct certain activities, such as to use a
brewery for purposes other than those specifically authorized (see 26
U.S.C. 5411) or to operate a pilot brewery (see 26 U.S.C. 5417).
Letterhead applications and notices are necessary to identify brewery
activities so that TTB may ensure that proposed operations would comply
with the IRC and would not jeopardize Federal revenue.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 6,298.
Estimated Total Annual Burden Hours: 32,091.
Title: Application to Establish and Operate Wine Premises, and Wine
Bond.
OMB Number: 1513-0009.
TTB Form Numbers: F 5120.25 and F 5120.36.
Abstract: The IRC at 26 U.S.C. 5351 through 5357 provides for the
establishment of bonded wine cellars, bonded wineries, and taxpaid wine
bottling houses and, to establish such wine premises, these IRC
sections require the filing of applications and bonds. Under these
authorities, TTB has issued TTB F 5120.25, Application to Establish and
Operate Wine Premises, to collect information that TTB uses to
determine the qualifications of an applicant applying to establish and
operate a new wine premises. Proprietors of established wine premises
also use TTB F 5120.25 to report changes to required information such
as location and ownership. Wine premises respondents use TTB F 5120.36,
Wine Bond, to file bond coverage with TTB. The bond may be secured
through a surety company or it may be secured with collateral (cash,
Treasury Bonds or Treasury Notes). The bond protects the revenue by
ensuring adequate assets are available to pay Federal excise tax
liabilities.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 4,495.
Estimated Total Annual Burden Hours: 3,345.
Title: Brewer's Bond and Brewer's Bond Continuation Certificate/
Brewer's Collateral Bond and Brewer's Collateral Bond Continuation
Certificate.
OMB Number: 1513-0015.
TTB Form Numbers: F 5130.22, F 5130.23, F 5130.25, and F 5130.27.
Abstract: Subject to the exemption in IRC at 26 U.S.C. 5551(d) for
brewers eligible to pay excise taxes on an annual or quarterly basis,
the IRC at 26 U.S.C. 5401(b) requires brewers to execute a bond to
protect the revenue. The Brewer's Bond (TTB F 5130.22) is a contract
between the brewer and an authorized surety company to provide such a
bond. In lieu of a surety bond, brewers may furnish certain United
States securities, cash, or cash equivalent as collateral to protect
the revenue. The Brewer's Collateral Bond (TTB F 5130.25) is a form to
facilitate this transaction. Also under the IRC at 26 U.S.C. 5401(b),
brewers' bonds expire every four years. Instead of filing a new bond, a
brewer may furnish a continuation certificate to extend the term of the
bond, using the Brewer's Bond Continuation Certificate (TTB F 5130.23)
or the Brewer's Collateral Bond Continuation Certificate (TTB F
5130.27), as appropriate.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
[[Page 26839]]
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 652.
Estimated Total Annual Burden Hours: 364.
Title: Withdrawal of Spirits, Specially Denatured Spirits, or Wines
for Exportation.
OMB Number: 1513-0037.
TTB Form Number: F 5100.11.
Abstract: The IRC, at 26 U.S.C. 5066, 5214, and 5362, provides that
distilled spirits, denatured spirits, and wines may be withdrawn from
internal revenue bonded premises without payment of the Federal excise
tax for direct exportation or exportation to the armed forces of the
United States, or for transfer to a foreign trade zone or a customs
bonded warehouse, or for use as supplies on vessels or aircraft. These
IRC sections also state that such withdrawals are subject to
regulations prescribed by the Secretary of the Treasury. As required by
TTB regulations, exporters use TTB F 5100.11 to report these types of
removals without payment of tax.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 150.
Estimated Total Annual Burden Hours: 1,500.
Title: Application for Transfer of Spirits and/or Denatured Spirits
in Bond.
OMB Number: 1513-0038.
TTB Form Number: F 5100.16.
Abstract: Under the IRC at 26 U.S.C. 5005(c), when a proprietor of
a distilled spirits plant (DSP) or an alcohol fuel plant (AFP, a type
of DSP) desires to have spirits or denatured spirits transferred to
their plant from another domestic plant, the proprietor must make an
application to receive such spirits in bond. Under this authority, the
TTB regulations require that the receiving proprietor file an
application for the transfer on TTB F 5100.16, Application for Transfer
of Spirits and/or Denatured Spirits in Bond. TTB must approve the
application before the transfer may occur. With the submission of this
form TTB, can ensure that the receiving plant has adequate bond
coverage.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 250.
Estimated Total Annual Burden Hours: 228.
Title: Registration of Distilled Spirits Plants and Miscellaneous
Requests and Notices for Distilled Spirits Plants, and other Distilled
Spirits Related Requests and Notices.
OMB Number: 1513-0048.
TTB Form Number: F 5110.41.
Abstract: The IRC at 26 U.S.C. 5171 and 5172 provide that an
application to register a distilled spirits plant (DSP) be made in
conformity with regulations issued by the Secretary of the Treasury,
while 26 U.S.C. 5201 requires DSPs to operate in conformity with such
regulations. Under these authorities, the TTB regulations in 27 CFR
part 19 prescribe the use of TTB F 5110.41 to register a DSP and
require DSP operators to submit various miscellaneous notices or
requests to vary their operations from the requirements of that part.
In addition, the regulations in part 19 require persons who are neither
registered DSPs nor applicants for registration to submit applications
or notices related to certain distilled spirits activities, such as the
establishment of an experimental DSP or the use of spirits for research
purposes. The required information assists TTB in determining a
person's eligibility to establish and operate a DSP, whether a variance
from TTB's regulatory requirements should be approved, and whether non-
DSP entities are eligible to engage in certain distilled spirits-
related activities.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 2,276.
Estimated Total Annual Burden Hours: 5,883.
Title: Report of Wine Premises Operations.
OMB Number: 1513-0053.
TTB Form Number: F 5120.17.
Abstract: The IRC, at 26 U.S.C. 5367, authorizes regulations
requiring the keeping of records and the filing of returns related to
wine cellar and bottling house operations. Section 5555 of the IRC also
generally requires any person liable for tax under chapter 51 of the
IRC to keep records, provide statements, and make returns as prescribed
by regulation. Under these authorities, the TTB wine regulations in 27
CFR part 24 require wine premises to file periodic operations reports
on form TTB F 5120.17. TTB uses this information to ensure collection
of the Federal excise tax due on the wine produced, and to ensure wine
is produced in accordance with applicable Federal law and regulations.
TTB also uses this report to collect raw data on wine premises activity
for its monthly statistical report on wine operations, which is made
available to the public on TTB's Web site.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 6,034.
Estimated Total Annual Burden Hours: 34,711.
Title: Excise Tax Return.
OMB Number: 1513-0083.
TTB Form Number: F 5000.24.
Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the
Federal alcohol and tobacco excise tax is collected on the basis of a
return. Businesses, other than those in Puerto Rico, report their
Federal excise tax liability on those products on TTB F 5000.24, Excise
Tax Return. TTB uses the information provided on the return form to
establish the taxpayer's identity, the amount and type of taxes due,
and the amount of payments made. This information is necessary for the
collection of the revenue.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 18,479.
Estimated Total Annual Burden Hours: 127,513.
Title: Pay.gov User Agreement.
[[Page 26840]]
OMB Number: 1513-0117.
TTB Form Number: F 5000.31.
Abstract: The Pay.gov system allows businesses and members of the
public to pay various Federal taxes and fees, and submit various
reports and requests, electronically. The TTB portion of the Pay.gov
system provides qualified alcohol and tobacco proprietors with a means
to file tax returns and pay taxes, and submit operations and production
reports, electronically rather than submitting paper checks and
documents by mail or delivery service. TTB uses the Pay.gov User
Agreement to identify, validate, approve, and register qualified users
of its portion of the Pay.gov system.
Current Actions: TTB is submitting this information collection as a
revision. While the information collection remains the same, we are
decreasing the estimated number of respondents and burden hours due to
a decrease in the number of industry members submitting Pay.gov
agreements to TTB.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 950.
Estimated Total Annual Burden Hours: 80.
Title: Application, Permit, and Report--Wine and Beer (Puerto
Rico), and Application, Permit, and Report--Distilled Spirits Products
(Puerto Rico).
OMB Number: 1513-0123.
TTB Form Numbers: F 5100.21 and F 5110.51.
Abstract: In general, under the IRC at 26 U.S.C. 7652(a)(1), wine,
beer, and distilled spirits products produced in Puerto Rico and
shipped to the United States for consumption or sale are subject to the
Federal excise taxes equal to those imposed by the IRC for
domestically-produced products. TTB regulations require the use of TTB
F 5100.21 and TTB F 5110.51 by persons shipping wine, beer, and certain
distilled spirits products produced in Puerto Rico to the United States
for domestic consumption or sale. TTB F 5100.21 is an application and
permit to compute the Federal excise tax on, taxpay, and withdraw wine
or beer for shipment to the United States. TTB F 5110.51 is an
application and permit to compute the tax on, taxpay, and withdraw for
shipment to the United States certain distilled spirits products.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 35.
Estimated Total Annual Burden Hours: 35.
Title: Distilled Spirits Bond.
OMB Number: 1513-0125.
TTB Form Number: F 5110.56.
Abstract: Subject to the exemptions under the IRC at 26 U.S.C.
5551(d) and 5181(c)(3), the IRC at 26 U.S.C. 5173 and 5181 requires
distilled spirits plants (DSPs) and alcohol fuel plants (AFPs) to
furnish a bond. TTB F 5110.56 is used by DSP and AFP proprietors to
file bond coverage with TTB. The bond may be secured through a surety
company or it may be secured with collateral (cash or Treasury Bonds or
Treasury Notes). The bond protects the revenue by ensuring adequate
assets are available to pay Federal excise tax liabilities.
Current Actions: TTB is submitting this information collection for
extension purposes only. The information collection, estimated number
of respondents, and estimated number of burden hours remain unchanged.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profits.
Estimated Number of Respondents: 358.
Estimated Total Annual Burden Hours: 716.
Dated: June 5, 2017.
Amy R. Greenberg,
Director, Regulations and Rulings Division.
[FR Doc. 2017-11984 Filed 6-8-17; 8:45 am]
BILLING CODE 4810-31-P